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International Accounting Standards Update
differences that currently exist around the world, from U.S. GAAP to Margin on Services (Australian GAAP), to ... would be considered separately for valuation under U.S. GAAP, such as during the deferral phase and after ...- Authors: William Hines, Emma McWilliam
- Date: May 2003
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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Worldwide Accounting Developments
2002, Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of ... Financial Reporting/International Moderator: MR. S. MICHAEL MCLAUGHLIN Panelists: MR. J. HELMUT ENGELS ...- Authors: J Engels, Brett McWilliam, S Michael McLaughlin
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Accounting Standards
GAAP for all entities, and whether that could be U.S. GAAP. Now, in speaking of an insurance standard ... follow an investment accounting familiar to the U.S. GAAP FAS 115. For example, categories such as held ...- Authors: David Congram, Mark Freedman, Elizabeth Rogalin
- Date: Oct 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Accounting Standards - Current Developments
Speaking with me is Jesse Schwartz, who is the U.S. Life Actuarial Leader with Watson Wyatt Insurance ... Accounting Standards—Current Developments 3 annuity (SPDA) would be considered insurance just because ...- Authors: Mark Freedman, Jesse M Schwartz
- Date: May 2005
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Financial Reporting & Accounting>International Accounting Standards Board [IASB]
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International Accounting Standards Debate
our financial instrument standard—the comparable U.S. GAAP is the FAS 115 or FAS 133 kind of requirements ... with the type of accounting system you favor. The U.S. GAAP is one example of a deferral and matching ...- Authors: Mark Freedman, Sam Gutterman, David Sandberg, Tricia O'Malley
- Date: Oct 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]